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Capital Gains Tax in Delaware
By Priya Raman
Delaware taxes the gain at nearly 7%, before the federal share even lands.
Delaware taxes the gain at nearly 7%, before the federal share even lands.
Delaware's top capital gains rate is 6.6% at the state level. Add the federal 20% and the 3.8% net investment income tax and a seller at the top bracket can owe up to 30.4% of the gain.
That 30.4% ceiling is the taxable gain multiplied by the combined rate, before any adjustment for depreciation recapture, which the capital gains tax calculator handles separately.
Picture a $250,000 gain on a Delaware rental sale. Run it through the 30.4% combined rate and the bill lands around $76,000, before factoring in any depreciation recapture.
Section 1031 lets that $76,000 sit deferred instead of due, provided the full proceeds go into a qualifying like-kind property. The 1031 exchange calculator handles the specifics of your basis and reinvestment, and the timeline calculator keeps the 45- and 180-day clocks in view.